House Bill 1375

AN ACT TO PROVIDE FOR THE HEARING OF APPEALS FROM
ASSESSMENTS OF CERTAIN TAXES, DENIALS OF REFUND CLAIMS AND DENIALS OF WAIVERS
OF TAG PENALTIES BY THE STATE TAX COMMISSION; TO PROVIDE FOR THE HEARING OF
APPEALS FROM THE SUSPENSION, SURRENDER, SEIZURE OR REVOCATION OF CERTAIN
PERMITS, TAGS OR TITLES ISSUED BY THE STATE TAX COMMISSION; TO PROVIDE FOR THE
HEARING OF APPEALS FROM DENIALS OF REQUESTS FOR CERTAIN PERMITS, TAGS OR TITLES
ISSUED OR APPROVED BY THE STATE TAX COMMISSION; TO PROVIDE FOR THE APPOINTMENT
OF HEARING OFFICERS AND THE CREATION OF A BOARD OF REVIEW TO HEAR APPEALS; TO
PROVIDE OPERATING PROCEDURES FOR HEARING OFFICERS AND THE BOARD OF REVIEW; TO
PROVIDE THE TIME WITHIN WHICH APPEALS MUST BE MADE; TO PROVIDE THE MANNER IN
WHICH SUCH APPEALS MUST BE MADE; TO PROVIDE FOR APPEALS FROM DECISIONS OF
HEARING OFFICERS AND THE BOARD OF REVIEW TO THE STATE TAX COMMISSION; TO
PROVIDE FOR APPEALS FROM DECISIONS OF THE STATE TAX COMMISSION; TO PROVIDE THE
STANDARDS OF REVIEW OF SUCH APPEALS; TO PROHIBIT THE DISCLOSURE OF INFORMATION
IN THE POSSESSION OF THE COMMISSION AND TO PROVIDE EXCEPTIONS TO SUCH
PROHIBITION; TO EXEMPT CERTAIN RECORDS IN THE FILES OF THE STATE TAX COMMISSION
FROM THE MISSISSIPPI PUBLIC RECORDS ACT OF 1983; TO EXEMPT CERTAIN MEETINGS AND
DELIBERATIONS OF THE STATE TAX COMMISSION AND HEARING OFFICERS AND THE BOARD OF
REVIEW OF THE STATE TAX COMMISSION FROM THE OPEN MEETINGS LAW; TO EXCLUDE FROM
THE PROVISIONS OF THIS ACT FUNCTIONS OF THE STATE TAX COMMISSION THAT RELATE TO
AD VALOREM TAXATION, THE LOCAL OPTION ALCOHOLIC BEVERAGE LAW AND THE
MISSISSIPPI NATIVE WINE LAW OF 1976; TO AMEND SECTIONS 25-41-3, 27-7-51, 27-7-53,
27-7-55, 27-7-79, 27-7-315, 27-7-317, 27-9-49, 27-13-23, 27-13-25, 27-13-29, 27-13-65,
27-19-48, 27-19-73, 27-55-535, 27-57-19, 27-65-27, 27-65-57, 27-69-9, 27-73-1,
27-73-5, 67-3-29, 67-3-59 AND 75-23-25, MISSISSIPPI CODE OF 1972, IN CONFORMITY
THERETO; TO REPEAL SECTIONS 27-3-29, 27-7-71, 27-7-73, 27-9-47, 27-13-43, 27-13-45,
27-19-337, 27-55-41, 27-55-549, 27-57-29, 27-59-43, 27-59-317, 27-61-35, 27-65-45,
27-65-47, 27-65-49, 27-67-23, 27-67-25, 27-67-27, 27-69-43 AND 63-21-61,
MISSISSIPPI CODE OF 1972, WHICH PROVIDE FOR APPEALS FROM CERTAIN ACTIONS OF THE
STATE TAX COMMISSION; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE
STATE OF MISSISSIPPI:

SECTION 1. As
used in Sections 1 through 10 of this act:

(a)
"Agency" means the commissioner acting directly or through his
duly authorized officers, agents, representatives and employees, to perform
duties and powers prescribed by the laws of this state to be performed by the
Chairman of the State Tax Commission, the Commissioner of Revenue or the State
Tax Commission, except as provided in Section 27-3-31 for those matters with
respect to which the chairman and associate commissioners of the State Tax
Commission act collectively as a commission.

(b)
"Board of review" means the board of review of the State Tax
Commission as appointed by the commissioner under Section 2 of this act, and
also means a panel of the board of review when an appeal is considered by a
panel of the board of review instead of the board of review en banc.

(c)
"Commissioner" means the Chairman of the State Tax Commission.

(d)
"Commission" means the State Tax Commission as created under
Section 27-3-1 when the members thereof sit collectively to hear appeals from a
hearing officer or from the board of review as provided in this Sections 1
through 10 of this act.

(e)
"Denial" means the final decision of the staff of the agency to
deny the claim, request for waiver or application being considered. In this context, staff of the agency does
not include the board of review or the commission. "Denial" does not mean the act of returning or refusing
to consider a claim, request for waiver or application for permit, title or tag
by the staff of the agency due to a lack of information and/or documentation
unless the return or refusal is in response to a representation by the person
who filed the claim, request for waiver or application in issue that
information and/or documentation indicated by the staff of the agency to be
lacking can not or will not be provided.

(f)
"Designated representative" means an individual who represents
a person in an administrative appeal before a hearing officer of the agency,
before the board of review or before the commission.

(g)
"Last known address" when referring to the mailing of a notice
of intent to suspend, revoke or to order the surrender and/or seizure of the
permit, tag or title or to the mailing of a denial of permit, tag or title,
means the last mailing address of the person being sent the notice as it
appears on the record of the agency in regard to the permit, tag or title in
issue. All other references to
"last known address" in Sections 1 through 10 of this act mean the
official mailing address that the hearing officer, the board of review or the
commission secretary has for the addressee in their file on the administrative
appeal in which the document or item is being mailed to the addressee. The addressee is presumed to have received
any document or item mailed to his official mailing address. The commissioner by regulation shall
prescribe the procedure for establishing an official mailing address in the
administrative appeal process and the procedure for changing the official
mailing address. It is the
responsibility of the addressee to make sure that his official mailing address
is correct.

(h)
"Mail", "mailed" or "mailing" means
placing the document or item referred to in First Class United States Mail,
postage prepaid, addressed to the person to whom the document or item is to be
sent at the last known address of that person.
Where a person is represented in an administrative appeal before a
hearing officer, the board of review or the commission by a designated
representative, the terms "mail", "mailed" or
"mailing" when referring to sending a document or item to that person
shall also mean placing the document or item referred to in First Class United
States Mail, postage prepaid, to the last known address of that person's
designated representative. Mailing to
the designated representative of a taxpayer, permittee, tag holder or title
interest holder shall constitute mailing and notice to the taxpayer, permittee,
tag holder or title interest holder.

(i)
"Permit" means a type of license or permit that the agency is
authorized to issue, suspend or revoke, such as a sales tax permit, a beer
permit, a tobacco permit, a dealer license, or designated agent status, but
does not include any type of permit issued under the Local Option Alcoholic
Beverage Control Law, Section 67-1-1, et seq. or under the Mississippi Native
Wine Law of 1976, Section 67-5-1, et seq.

(j)
"Permittee" means a person holding a permit, applying for a
permit or renewing a permit.

(k)
"Person" means a natural person, partnership, limited
partnership, corporation, limited liability company, estate, trust,
association, joint venture, other legal entity or other group or combination acting
as a unit, and includes the plural as well as the singular in number. "Person" includes the state,
county, municipal, other political subdivision and any agency, institution or
instrumentality thereof, but only when used in the context of a taxpayer,
permittee, tag holder, or title interest holder.

(l)
"Refund Claim" means a claim made in writing by a taxpayer and
received by the agency wherein the taxpayer indicates that he overpaid taxes to
the agency and requests a refund of the
overpayment and/or a credit against current or future taxes for the
overpayment.

(m)
"Resident" when used to describe a taxpayer or petitioner,
means a natural person whose residence and place of abode is within the State
of Mississippi.

(n)
"Tag" means a type of license tag or plate for a motor vehicle
or trailer that the agency is authorized under Mississippi Motor Vehicle
Privilege Tax Law, Sections 27-19-1, et seq., or under the Motor Vehicle Dealer
Tag Permit Law, Sections 27-19-301, et seq., to issue or approve before
issuance, but does not include other types of license tags or plates issued by
the county tax collectors except for personalized license tags and only to the
extent that the agency determines under Section 27-19-48 that a personalized
license tag applied for is considered obscene, slandering, insulting or vulgar
in ordinary usage or demands the surrender or orders the seizure of the tag
where issued in error.

(o)
"Tag holder" means the person in whose name a tag is
registered or the person applying for a tag.

(p)
"Tag penalty" means the penalties imposed under Sections 27-19-63
and 27-51-43 for any delinquency in the payment of motor vehicle privilege tax
and ad valorem tax on a motor vehicle which can be waived by the agency for
good reason shown. Pursuant to Section
27-51-103, imposition of this ad valorem tag penalty at the maximum rate of
twenty-five percent (25%) also results in ineligibility for the credit against
motor vehicle ad valorem taxes provided by that statute. Waiver of the twenty-five percent (25%) delinquency
penalty by the agency under Section 27-51-43 shall reinstate credit
eligibility.

(q)
"Tax" means a tax, fee, penalty and/or interest which the
agency is required by either general law or by local and private law to
administer, assess and collect.

(r)
"Taxpayer" means a person who is liable for or paid any tax to
the agency.

(s)
"Title" means a title to a motor vehicle or manufactured
housing issued by the agency under the Mississippi Motor Vehicle Title Law,
Section 63-21-1 et seq.

(t)
"Title interest holder" shall mean the owner or lienholder in
a motor vehicle or manufactured housing as indicated on a title issued by the
agency or as indicated on an application to the agency for the issuance of a
title.

SECTION
2. (1) There is hereby
created a board of review within the agency to conduct the duties assigned to
it in Sections 1 through 10 of this act and any other responsibility as
assigned by the commissioner. The board
of review shall be composed of qualified employees of the agency appointed to
the board by the commissioner. The
commissioner shall determine the number of members on the board of review and
may increase or decrease this number as needed. The commissioner is authorized to remove and/or replace a member
of the board of review with or without cause.

(2)
The board of review may perform its duties and responsibilities en banc
or in panels of not less than three (3) members. When an appeal or other matter is considered by a panel, only the
members on that panel may deliberate and vote on the appeal or matter being
considered. The decision of a panel
shall be deemed the final decision of the board of review. Nothing in this section shall prevent a
member of the board of review from attending and/or participating in a hearing
on an appeal being conducted before a panel on which he is not a member.

(3)
No business shall be transacted by either the board of review en banc or
by a panel of the board of review without the presence of a quorum. Three (3) members shall constitute a quorum
for both the board of review and a panel of the board of review.

(4)
The commissioner shall designate one (1) member of the board of review
to be the chairman of the board of review.
The chairman of the board of review shall preside at any meeting or
hearing of the board of review en banc and at any meeting or hearing of a panel
of the board of review where he is a member of that panel. In case of the absence of the chairman of
the board of review at a meeting or hearing of the board of review en banc or
in the case of a meeting or hearings of a panel of which he is not a member,
the chairman of the board of review shall designate another member of the board
of review to preside at the meeting or hearing. If circumstances do not permit such designation prior to the
meeting or hearing being convened, the member of the board of review with the
most tenure on the board of review shall preside. The presiding officer of a meeting or hearing of the board of
review en banc or of a panel of the board of review, shall be responsible for
the taking of minutes of such meeting or hearing.

SECTION
3. (1) Any taxpayer
aggrieved by an assessment of tax by the agency, by the agency's denial of a
refund claim, or by the denial of a waiver of tag penalty, and who wishes to
contest the action of the agency shall, within thirty (30) days from the date
of the action, file an appeal in writing with the board of review requesting a
hearing and correction of the contested action specifying in detail the relief
requested and any other information that might be required by regulation. Failure to timely file a complete and
written appeal with the board of review within this thirty-day period shall
make the agency's tax assessment, refund claim denial or denial of waiver of
tag penalty final and not subject to further review by the board of review, the
commission or a court except as to the issue of whether a complete and written
appeal to the board of review was timely filed.

(2)
Upon receipt of a timely written appeal from a tax assessment, refund
claim denial or denial of waiver of a tag penalty, a hearing shall be scheduled
before the board of review unless it is determined that the relief requested in
the written appeal should be granted without a hearing. A notice of the hearing shall be mailed to
the taxpayer advising the taxpayer of the date, time and location of the
hearing. The taxpayer or his designated
representative shall attend the hearing unless a request is made to, and
granted by, the board of review to allow the taxpayer to submit his position in
writing or by electronic transmission in lieu of attendance. Failure of the taxpayer or his designated
representative to attend a hearing or to submit his position in writing or by
electronic transmission by the date specified by the board of review or by the
hearing date, if no date was specified, shall constitute a withdrawal of the
appeal.

(3)
At a hearing before the board of review on a tax assessment, denial of
refund claim, or denial of waiver of a tag penalty, the board of review shall
try the issues presented, according to law and the facts and within the
guidelines established by regulation.
The hearing before the board of review shall be informal and no official
transcript will be made of the hearing.
At the earliest practical date after the hearing, the members of the
board of review that heard the appeal shall make a determination on the matter
presented and notify the taxpayer of its findings by mailing a copy of its
order to the taxpayer. If the order
involves the appeal of a denial of a waiver of tag penalty, a copy of the order
shall also be mailed to the tax collector that imposed the penalty. If in the order, the board of review orders
the taxpayer to pay a tax assessment, the taxpayer shall, within thirty (30)
days from the date of the order, pay the amount ordered to be paid or appeal
the order of the board of review to the commission. After the thirty-day period, if the tax determined by the board
of review to be due is not paid and an appeal from the order of the board of
review is not made to the commission, the agency shall proceed to collect the
tax assessment as determined by the board of review.

(4)
Any taxpayer aggrieved by an order of the board of review affirming a tax
assessment, the denial of a refund claim, or the denial of a waiver of tag
penalty, and who wishes to contest the order shall, within thirty (30) days
from the date of the order of the board of review being contested, file an
appeal to the commission. The appeal
shall be in writing and shall request a hearing and reversal or modification of
the order of the board of review, specify in detail the relief requested and
contain any other information that might be required by regulation, and be filed with the commission secretary. Failure to timely file a complete and
written appeal with the commission secretary within the thirty-day period shall
make the order of the board of review final and not subject to further review
by the commission or a court, other than as to the issue of whether a complete
and written appeal from the order of the board of review was timely filed with
the commission secretary.

(5)
Upon receipt of a written appeal from an order of the board of review
affirming a tax assessment, refund claim denial or denial of waiver of a tag
penalty, the commission secretary shall schedule a hearing before the
commission on the appeal. A notice of
this hearing shall be mailed to the taxpayer advising the taxpayer of the date,
time and location of hearing. The
taxpayer or his designated representative shall attend the hearing unless a
request is made to and granted by the commission to allow the taxpayer to
submit his position in writing or by electronic transmission in lieu of
attendance. Failure of the taxpayer or
his designated representative to attend a hearing or to submit his position in
writing or by electronic transmission by the date specified by the commission
or by the hearing date, if no date was specified, shall constitute a withdrawal
of the appeal.

(6)
At any hearing before the commission on an appeal of an order of the
board of review affirming a tax assessment, refund claim denial or denial of
waiver of a tag penalty, two (2) members of the commission shall constitute a
quorum. At the hearing, the commission
shall try the issues presented, according to the law and the facts and pursuant
to any guidelines established by regulation.
The rules of evidence shall be relaxed at the hearing. Any appeal to chancery court from an order of
the commission resulting from this type of hearing shall include a full
evidentiary judicial hearing on the issues presented. No official transcript shall be made of this hearing before the
commission. After reaching a decision
on the issues presented, the commission shall enter its order setting forth its
findings and decision on the appeal. A
copy of the order of the commission shall be mailed to the taxpayer. If the order involves an appeal of a denial
of a waiver of tag penalty, a copy of the order shall also be mailed to the tax
collector that imposed the penalty.

(7)
If in its order the commission orders a taxpayer to pay a tax
assessment, the taxpayer shall, within thirty (30) days from the date of the
order, pay the amount ordered to be paid or properly appeal said order of the
commission to chancery court as provided in Section 4 of this act. After the thirty-day period, if the tax
determined by the commission to be due is not paid and an appeal from the
commission order has not been properly filed, the agency shall proceed to
collect the tax assessment as affirmed by the commission. If in its order, the Commission determines
that the taxpayer has overpaid his taxes, the agency shall refund or credit to
the taxpayer, as provided by law, the amount of overpayment as determined and
set out in the order.

(8)
At any time after the filing of an appeal to the board of review or from
the board of review to the commission under this section, an appeal can be
withdrawn. Such a withdrawal of an appeal
may be made voluntarily by the taxpayer or may occur involuntarily as a result
the taxpayer failing to appear at a scheduled hearing, failing to make a
written submission or electronic transmission in lieu of attendance at a
hearing by the date specified or by the hearing date, if no date was specified,
or by any other act or failure that the board of review or the commission
determines represents a failure on the part of the taxpayer to prosecute his
appeal. Any voluntary withdrawal shall
be in writing or by electronic transmission and sent by the taxpayer or his
designated representative to the chairman of the board of review, if the appeal
being withdrawn is to the board of review, or to the commission secretary, if
the appeal being withdrawn is to the commission. If the withdrawal of appeal is involuntary, the administrative
appeal body from whom the appeal is being withdrawn shall note on its minutes
the involuntary withdrawal of the appeal and the basis for the withdrawal. Once an appeal is withdrawn, whether
voluntary or involuntary, the action from which the appeal was taken, whether a
tax assessment, a denial of refund claim, a denial of waiver of tax penalty, or
an order of the board of review, shall become final and not subject to further
review by the board of review, the commission or a court. The agency shall then proceed in accordance
with law based on such final action.

SECTION
4. (1) The findings
and order of the commission entered under Section 3 of this act shall be final
unless the taxpayer shall, within thirty (30) days from the date of the order,
file a petition in the chancery court appealing the order and paying the tax
and/or post the bond as required in Sections 1 through 10 of this act. The petition shall be filed against the
State Tax Commission and shall contain a concise statement of the facts as
contended by the taxpayer, identify the order from which the appeal is being
taken and set out the type of relief sought.
If in the action, the taxpayer is seeking a refund or credit for an
alleged overpayment of tax or for taxes paid in protest under subsection (3) of
this section, the taxpayer shall allege in the petition that he alone bore the
burden of the tax sought to be refunded or credited and did not directly or
indirectly collect the tax from anyone else.

(2)
A petition under subsection (1) of this section shall be filed in the
chancery court of the county or judicial district in which the taxpayer has a
place of business or in the First Judicial District of Hinds County,
Mississippi; however, a resident taxpayer may file the petition in the chancery
court of the county or judicial district in which he is a resident.

(3)
A petition filed under subsection (1) of this section that appeals an
order of the commission affirming a tax assessment, shall be accompanied by a
surety bond approved by the clerk of the court in a sum double the amount in
controversy, conditioned to pay the judgment of the court. The clerk shall not approve a bond unless
the bond is issued by a surety company qualified to write surety bonds in this
State. As an alternative to the posting
of bond, a taxpayer appealing an order of the commission affirming a tax
assessment may, prior to the filing of the petition, pay to the agency, under
protest, the amount ordered by the commission to be paid and seek a refund of
such taxes, plus interest thereon, and post with the clerk a bond for court
costs in an amount of not less than Five Hundred Dollars ($500.00).

(4)
A petition filed under subsection (1) of this section that appeals an
order of the commission affirming the denial of a refund claim or the denial of
a waiver of tag penalty, shall be accompanied by a bond for court costs
approved by the clerk of the court in an amount of not less than Five Hundred
Dollars ($500.00).

(5)
Upon the filing of the petition under subsection (1) of this section,
the clerk of the court shall issue a summons to the State Tax Commission
requiring the commission to answer or otherwise respond to the petition within
thirty (30) days of service. The
summons shall be served on the State Tax Commission by personal service on the
commissioner as the chief executive officer of the State Tax Commission. The chancery court in which a petition under
subsection (1) of this section is properly filed shall have jurisdiction to
hear and determine said cause or issues joined as in other cases. In any petition in which the taxpayer is
seeking a refund or credit for an alleged overpayment of tax or for taxes paid
under protest under subsection (3) of this section, the taxpayer shall prove by
a preponderance of the evidence that he alone bore the burden of the tax sought
to be refunded or credited and did not directly or indirectly collect the tax
from anyone else. At trial, the chancery
court shall give deference to the decision and interpretation of the commission
as it does with the decisions and interpretation of any administrative agency,
but it shall try the case de novo and conduct a full evidentiary judicial
hearing on the issues raised. Based on
the evidence presented at the hearing, the chancery court shall determine
whether the taxpayer has proven by a preponderance of the evidence, or by a
higher standard if required by the issues raised, that he is entitled to any or
all of the relief he has requested. The
chancery court shall decide all questions presented, including those as to
legality and the amount of tax or refund due, and if it finds that the tax
assessment or denial of refund claim in issue is incorrect or invalid, in whole
or in part, it shall determine the amount of tax or refund due, including
interest and, if applicable, penalty to date, and enter such order or judgment
as it deems proper. Interest and
penalty included in this determination shall be computed by the court based on
the methods for computing penalty and interest as specified by law for the type
of tax in issue. Either the State Tax
Commission or the taxpayer, or both, shall have the right to appeal from the order
of the chancery court to the Supreme Court as in other cases. If an appeal is taken from the order of the
chancery court, the bonds provided for in subsections (3) and (4) of this
section shall continue to remain in place until a final decision is rendered in
the case.

SECTION
5. (1) If the agency
determines that there is a basis for suspension, surrender, seizure or
revocation of a permit, tag or title issued or approved by the agency, the
agency shall give the permittee, tag holder, title interest holder in the
permit, tag or title, written notice of its intent to suspend, revoke or to
order the surrender and/or seizure of the permit, tag or title. The notice of intent shall be mailed or hand
delivered to the permittee, tag holder or title interest holder involved, shall
set forth the facts and conduct that provide the basis for the intended action
and shall advise the permittee, tag holder or title interest holder involved of
the date, time and location of a show cause hearing that is at a minimum of
thirty (30) days from the date of the notice.
At the hearing, the permittee, tag holder or title interest holder shall
show cause why the permit, tag or title in issue should not be suspended,
surrendered, seized or revoked. The
show cause hearing shall be informal and the rules of evidence shall be
relaxed. The hearing shall be conducted
by the board of review or by a single hearing officer as designated by the
commissioner. As soon as practical
after the show cause hearing, the hearing officer or the members of the board
of review that conducted the hearing shall make a determination as to whether
the intended action or any other action should be taken in regard to the
permit, tag or title in issue. The
hearing officer or board of review shall enter an order based on this
determination and a copy of this order shall be mailed to the permittee, tag
holder or title interest holder involved notifying same of the decision and the
action taken.

(2)
The order of the hearing officer or the board of review in regard to a
show cause hearing shall be final unless, within thirty (30) days from the date
of said order, the permittee, tag holder or title interest holder appeals the
order to the commission. The appeal
shall be in writing and request a hearing and reversal or modification of the
order of the hearing officer or board of review, specify in detail the relief
requested, contain any other information that might be required by regulation
and be filed with the commission secretary.
Failure to timely file a complete and written appeal with the commission
secretary within the thirty-day period shall make the order of the hearing
officer or the board of review being appealed final and not subject to further
review by the commission or a court other than as to the issue of whether a
complete and written appeal from the order of the hearing officer or board of
review was timely filed with the commission secretary.

(3)
Upon receipt of a written appeal from an order of a hearing officer or
the board of review regarding a show cause hearing on a permit, tag or title,
the commission secretary shall schedule a hearing before the commission on this
appeal. A notice of the hearing shall
be mailed to the person who filed the appeal to advise him of the date, time and
location of hearing. In the case of an
appeal from a show cause hearing on a title, the notice of hearing shall also
be mailed to any other title interest holders in the motor vehicle or
manufactured housing in issue. The
person who filed the appeal or his designated representative shall attend the
hearing. Failure of this person or his
designated representative to attend a hearing shall constitute a withdrawal of
the appeal.

(4)
At any hearing before the commission on an appeal of an order regarding
a show cause hearing on a permit, tag or title, two (2) members of the
commission shall constitute a quorum.
At the hearing the commission shall try the issues presented according
to law and the facts and pursuant to any guidelines established by regulation. The rules of evidence shall be relaxed at
the hearing and the hearing shall be taken down by a court reporter. After reaching a decision on the issues
presented, the commission shall enter an order setting forth its findings and
decision on the appeal. A copy of the
order of the commission shall be mailed to the person who filed the appeal to
notify him of the findings and decision of the commission. In the case of an appeal involving a title,
a copy of the order of the commission shall also be mailed to any other title
interest holder in the motor vehicle or manufactured housing in issue.

(5)
At any time after the filing of an appeal with the commission under this
section, an appeal may be withdrawn. A
withdrawal of an appeal can be made voluntarily by the person appealing or may
occur involuntarily as the result of his failure to appear at a scheduled
hearing, or by any other act or failure that the commission determines
represents a failure on the part of that person to prosecute his appeal. A voluntary withdrawal shall be in writing
or by electronic transmission and sent from the person appealing or his
designated representative to the commission secretary. If the withdrawal of appeal is involuntary,
the commission shall note on its minutes the involuntary withdrawal of the
appeal and the basis for the withdrawal.
Once an appeal is withdrawn, whether voluntary or involuntary, the order
from the show cause hearing from which the appeal was taken shall become final
and not subject to further review by the commission or a court. The agency shall then proceed in accordance
with law based on such final action.

SECTION
6. (1) If the agency
determines that an application or request for a permit, tag or title issued or
approved by the agency should be denied, the agency shall give the applicant
for the permit, tag or title written notice of the denial by mailing or hand
delivering the notice to the applicant.
In regard to the denial of an application for title, the designated
agent who took the application and any other alleged title interest holders as
appearing on the application shall also be mailed or hand delivered a copy of
the agency's denial of the title application.
If the applicant, or in the case of the denial of a title application, any
title interest holder appearing on the title application, is aggrieved by the
denial and wishes to contest the denial, he shall, within thirty (30) days from
the date of the written notice of the denial, file an appeal in writing with
the board of review requesting a hearing on the denial that specified in detail
the relief requested and contains any other information required by
regulation. Failure to timely file a
complete and written appeal with the board of review within this thirty-day
period shall make final the agency's denial of the permit, tag or title in
issue and not subject to further review by the board of review, the commission
or a court except as to the issue of whether a complete and written appeal to
the board of review was timely filed.

(2)
Upon receipt of a written appeal from a denial of a permit, tag or
title, a hearing shall be scheduled before the board of review unless it is
determined that the relief requested in the written appeal should be granted
without a hearing. A notice of the
hearing shall be mailed to the person appealing advising him of the date, time
and location of hearing. If the appeal
involves the denial of a title, the notice of hearing shall also be mailed to
all other title interest holders in the motor vehicle or manufactured housing
in issue, including both those that appear on a current title and those that
appear on the application that was denied.
The notice may contain a statement as to the basis for the denial of the
permit, tag or title. The person
appealing, or his designated representative, shall attend the hearing unless a
request is made to and granted by the board of review to allow him to submit
his position in writing or by electronic transmission in lieu of
attendance. Failure of the person appealing,
or his designated representative, to attend a hearing or to submit his position
in writing or by electronic transmission in lieu of attendance by the date
specified by the board of review or by the hearing date, if no date is
specified, shall constitute a withdrawal of the appeal.

(3)
At a hearing before the board of review on a denial of a permit, tag or
title, the board of review shall try the issues presented, according to law and
the facts and within the guidelines established by regulation. The hearing before the board of review shall
be informal and no official transcript shall be made of the hearing. At the earliest practical date after the
hearing, the members of the board of review that heard the appeal shall make a
determination on the matter presented and notify the person appealing of its
findings by mailing a copy of its order to that person. In the case of a hearing involving the
denial of a title, the order shall also be mailed to all other title interest
holders in the motor vehicle or manufactured housing in issue, including those
that appear on a current title and those that appear on the application that
was denied.

(4)
The order of the board of review involving the denial of a permit, tag
or title shall be final unless within thirty (30) days from the date of the
order, the applicant appeals the order to the commission. In the case of an order of the board of
review involving a review of the denial of a title, any title interest holder
in the motor vehicle or manufactured housing in issue may appeal the order to the
commission. The appeal shall be in writing, request a hearing and reversal or
modification of the order of the board of review, specify in detail the relief
requested, contain any other information that is required by regulation and be
filed with the commission secretary.
Failure to timely file a complete and written appeal with the commission
secretary within the thirty-day period will make the order of the board of
review being appealed final and not subject to further review by the commission
or a court other than as to the issue of whether a complete and written appeal
from the order of the board of review was timely filed with the commission
secretary.

(5)
Upon receipt of a written appeal from an order of the board of review
involving the denial of a permit, tag or title, the commission secretary shall
schedule a hearing before the commission on the appeal. A notice of the hearing shall be mailed to
the person who filed the appeal to advise him of the date, time and location of
hearing. In the case of an appeal from
an order of the board of review involving the denial of a title, the notice of
hearing shall also be mailed to all title interest holders in the motor vehicle
or manufactured housing in issue. The
person who filed the appeal or his designated representative shall attend the
hearing. Failure of this person or his
designated representative to attend a hearing shall constitute a withdrawal of
the appeal.

(6)
At any hearing before the commission on an appeal of an order from the
board of review involving the denial of a permit, tag or title, two (2) members
of the commission shall constitute a quorum.
At the hearing, the commission shall try the issues presented according
to law and the facts and pursuant to any guidelines established by
regulation. The rules of evidence shall
be relaxed at the hearing and the hearing shall be taken down by a court
reporter. After reaching a decision on
the issues presented, the commission shall enter its order setting forth its
findings and decision on the appeal. A
copy of the order of the commission shall be mailed to the person who filed the
appeal with the commission to notify him of the findings and decision of the
commission. In the case of an appeal
involving a title, a copy of the order of the commission shall also be mailed
to all title interest holders in the motor vehicle or manufactured housing in
issue.

(7)
At any time after the filing of an appeal with the board of review, or
from the board of review to the commission under Sections 1 through 10 of this
act, an appeal can be withdrawn. A
withdrawal of an appeal may be made voluntarily by the person who filed the
appeal or may occur involuntarily by the person failing to appear at a
scheduled hearing, by failing to make a written submission or electronic
transmission to the board of review in lieu of attendance by the date specified
by the board or by the hearing date, if no date was specified, or by any other
act or failure that the board of review or the commission determines represents
a failure on the part of this person to prosecute his appeal. Any voluntary withdrawal shall be in writing
or by electronic transmission and sent by the person appealing or his
designated representative to the chairman of the board of review, if the appeal
being withdrawn is to the board of review, or to the commission secretary, if
the appeal being withdrawn is to the commission. If the withdrawal of appeal is involuntary, the administrative
appeal body from whom the appeal is being withdrawn shall note on its minutes
the involuntary withdrawal of the appeal and the basis for the withdrawal. Once an appeal is withdrawn, whether
voluntary or involuntary, the action from which the appeal was taken, whether
the original denial or the order of the board of review, shall become final and
not subject to further review by the board of review, the commission or a
court. The agency shall then proceed in
accordance with law based on such final action.

SECTION
7. (1) The order of
the commission entered in accordance with Sections 5 or 6 of this act shall be
final unless the permittee, tag holder, or title interest holder of the permit,
tag or title in regard to which action was taken in the order shall, within
thirty (30) days from the date of the order, file a petition in the chancery
court seeking a review of the order.
The petition shall be filed against the State Tax Commission and shall
contain a concise statement of the facts as contended by the petitioner, identify
the order from which the appeal is being taken and the type of relief
sought. The petition shall also contain
a certificate that the petitioner has paid to the commission secretary the
estimated cost of the preparation of the entire record of the commission on the
matter for which a review is sought.

(2)
A petition under subsection (1) of this section shall be filed in the
chancery court of the county or judicial district in which the petitioner has a
place of business or in the First Judicial District of Hinds County,
Mississippi; however, a resident petitioner may file a petition in the chancery
court of the county or judicial district in which he is a resident.

(3)
A petition filed under subsection (1) of this section shall be
accompanied by a bond for court costs approved by the clerk of the court in an
amount of at not less than Five Hundred Dollars ($500.00).

(4)
The review by the chancery court of the order of the commission on a
petition filed under subsection (1) of this section shall be based on the
record made before the commission.
Before filing a petition under subsection (1) of this section, the
petitioner shall obtain from the commission secretary an estimate of the cost
to prepare the entire record of the commission and shall pay to the commission
secretary the amount of the estimate.
If, upon the preparation of the record, it is determined that the
estimate paid was insufficient to pay the actual cost of the preparation of the
record, the commission secretary shall mail to the petitioner a written notice
of the deficiency. The petitioner shall
pay the deficiency to the commissioner secretary within thirty (30) days from
the date of this written notice. If
upon the preparation of the record, it is determined that the estimate paid by
the petitioner exceeds the actual cost of the preparation of the record, the
commission secretary shall remit to the petitioner the amount by which the
estimate paid exceeds the actual cost.
The chancery court shall dismiss with prejudice any petition filed where
it is shown that the petitioner failed to pay prior to filing the petition the
estimated cost for preparation of the record of the commission or failed to pay
any deficiency in the estimate within thirty (30) days of a notice of
deficiency.

(5)
Upon the filing of the petition under subsection (1) of this section,
the clerk of the court in the which the petition is filed shall issue a summons
to the State Tax Commission requiring the commission to answer or otherwise
respond to the petition within thirty (30) days of service. The summons shall be served on the State Tax
Commission by personal service on the commissioner as the chief executive
officer of the State Tax Commission.

(6)
Upon the filing of an answer and/or response by the State Tax Commission
to the petition filed under subsection (1) of this section, and upon the filing
of the record made before the commission with the clerk of the court, the
chancery court shall, upon the motion of either party, established a schedule
for the filing of briefs in the action.
The scope of review of the chancery court in an action filed under
subsection (1) of this section shall be limited to a review of the record made
before the commission to determine if the action of the commission is unlawful
for the reason that it was:

(a)
Not supported by substantial evidence;

(b)
Arbitrary or capricious;

(c)
Beyond the power of the commission to make; or

(d)
In violation of some statutory or constitutional right of the
petitioner.

(7)
No relief shall be granted based upon the chancery court's finding of
harmless error by the commission in complying with any procedural requirement;
however, in the event that there is a finding of prejudicial error in the
proceedings, the cause shall be remanded to the commission for a rehearing
consistent with the findings of the court.

(8)
The State Tax Commission, the petitioner, or both, shall have the right
to appeal from the order of the chancery court to the Supreme Court as in other
cases. If an appeal is taken from the
order of the chancery court, the bond provided for in subsection (3) of this
section shall continue to remain in place until a final decision is rendered in
the case.

SECTION
8. (1) Except as
otherwise provided in this section, it shall be unlawful for the commission,
the commissioner, the commission secretary, the agency, or an officer, agent or
employee of the agency, to divulge or make known in any manner the information
contained in the files, records and orders of the agency, a hearing officer of
the agency, the board of review or the commission in regard to an appeal to a
hearing officer, the board of review or the commission under Sections 1 through
10 of this act.

(2)
For purposes of this section, the term "appellant" means the
taxpayer, permittee, tag holder or title interest holder who filed the appeal
to the board of review or the commission under Sections 1 through 10 of this
act which resulted in the files, records and orders of that appeal. For purposes of this section, when applied
to the files, records and orders regarding a matter brought before a hearing
officer of the agency or before the board of review for a show cause hearing,
the term "appellant" shall mean the permittee, tag holder or title
interest holder in the permit, tag or title that was the subject of the show
cause hearing.

(3) The commission, the
commissioner, the commission secretary, the agency, hearing officer or an agent
or employee of the agency is permitted to divulge and make known information
otherwise prohibited from disclosure under subsection (1) of this section in
any of the following circumstances:

(a) Where the information is being disclosed as
a result of complying with the provisions of Sections 1 through 10 of this act
and/or with regulations promulgated to enforce the provisions of Sections 1
through 10 of this act.

(b) Where the information is being provided to
the appellant or his designated representative.

(c) Where the information is being provided or
disclosed pursuant to a written authorization executed by the appellant as
prescribed by regulation.

(d) Where the information is being provided or
disclosed in the course of a court action in which the agency, the commission,
an agency officer or an agency employee and the appellant are parties,
including, but not limited to, an action brought under Sections 1 through 10 of
this act or in the course of the bankruptcy case of the appellant.

(e) Where the information is being provided to
the Internal Revenue Service or a taxing authority of another state under an
information exchange agreement where similar information can be obtained by the
agency from the Internal Revenue Service or state taxing authority receiving
the information.

(f) Where the information is being provided
pursuant to the International Registration Plan (IRP) or the International Fuel
Tax Agreement (IFTA) or any regulations, rules or procedures adopted under such
plan or agreement.

(g) Where the disclosure of information is
authorized under Section 27-55-49, 27-55-557, 27-57-39, 27-59-53 or 27-61-20.

(h) Where the information is being provided to
the State Auditor or his employees in the course of his audit of the agency;
however, the prohibitions against disclosure which apply to the agency shall
also apply to the State Auditor and his employees or former employees.

(i) Where the information is being provided to
the Attorney General or any other attorney representing the state or the agency
in an action brought by the appellant to set aside the tax, in an action
brought by the state or agency to recover the tax imposed, or in an action
where the appellant is being prosecuted for a crime under the tax laws of this
State.

(j) Where the information is being provided by
the commissioner to a contractor of collection services pursuant to the
authority granted the commissioner in Section 27-75-16.

(k) Where the information is being provided in
accordance with a proper judicial order.
The term "proper judicial order" as used in this paragraph
shall not include subpoenas or subpoenas duces tecum, but shall include only
those orders entered by a court of record in this state after furnishing notice
and a hearing to the appellant and the State Tax Commission. The court shall not authorize the furnishing
of such information unless it is satisfied that the information is needed to
pursue pending litigation in with the information itself is in issue, or the
judge is satisfied that the need for furnishing the information outweighs the
rights of the appellant to have such information secreted.

(3) Nothing in subsection (1)
of this section shall prohibit the inspection or disclosure of the minutes of
the commission except to the extent that such minutes reflect the specific
amount of a tax assessment or refund claim or the specific amount of tax or
refund claim determined by the commission to be due.

(4) Information that is prohibited from being
disclosed in subsection (1) of this section shall be exempt from the provisions
of the Mississippi Public Records Act of 1983.

(5) Due to the need to discuss
confidential tax information, the hearings before a hearing officer, the board
of review and the commission under Sections 1 through 10 of this act, and the
meetings in which the board of review and the commission deliberate and vote on
the issues raised at such hearings shall be exempt from the provisions of
Section 25-41-1 et seq.

SECTION 9. Except
as to the determination of whether a tag penalty should be waived under Section
27-51-43, the provisions of Sections 1 through 10 of this act shall not apply
to any action taken by the agency, commissioner or commission in regard to ad
valorem taxes, including, but not limited to, the determination under Section
27-31-107 as to whether property is entitled to a new or expanded enterprise
exemption, the duties and actions performed under the Homestead Exemption Law
of 1946, being Section 27-33-1 et seq., the actions taken as the result of the
examination of the recapitulation of the assessment rolls of the counties under
Section 27-35-113, the actions relating to the examination of the assessment
rolls under Section 27-35-127, and the ad valorem assessment of railroads,
public service corporations, nuclear generating plants, railcar companies,
airline companies, motor vehicles, manufactured homes and mobile homes. The provisions of Sections 1 through 10 of
this act shall not apply to any action of the agency, commissioner or
commission under the Local Option Alcoholic Beverage Control Law, being Section
67-1-1 et seq. or any action under the Mississippi Native Wine Law of 1976,
being Section 67-5-1 et seq.

SECTION 10. (1) The commissioner may from time to time make
such rules and regulations, not inconsistent with Sections 1 through 10 of this
act, as he may deem necessary to enforce its provisions.

(2) By issuance of a subpoena
under his signature and seal, the commissioner may require any person to attend
a hearing before a hearing officer, the board of review or the commission and
to give testimony and/or produce documents or other things at that hearing. If any person subpoenaed by the commissioner
fails to attend the hearing, refuses to testify or answer any material question
at the hearing or refuses to produce at the hearing any document or thing
subpoenaed, the commissioner is authorized to institute proceedings in the
circuit court of the county where such person resides or is found to compel
compliance with the subpoena.

25-41-3.
For purposes of this chapter, the following words shall have the meaning
ascribed herein, to wit:

(a)
"Public body" means:
(i) any executive or administrative board, commission, authority,
council, department, agency, bureau or any other policy making entity, or
committee thereof, of the State of Mississippi, or any political subdivision or
municipal corporation of the state, whether such entity be created by statute
or executive order, which is supported wholly or in part by public funds or
expends public funds, and (ii) any standing, interim or special committee of
the Mississippi Legislature. There
shall be exempted from the provisions of this chapter:

1. The judiciary, including all jury
deliberations;

2. Public and private hospital staffs, public
and private hospital boards and committees thereof;

3. Law enforcement officials;

4. The military;

5. The State Probation and Parole Board;

6. The Workers' Compensation Commission;

7. Legislative subcommittees and legislative conference committees;

(viii) The arbitration council established in
Section 69-3-19; * * *

(ix) License revocation, suspension and
disciplinary proceedings held by the Mississippi State Board of Dental
Examiners; and

(x) Hearings and meetings of the State Tax
Commission and the hearing officers and the board of review of the State Tax
Commission as provided in Section 8, House Bill No.____, 2005 Regular Session.

(b)
"Meeting" means an assemblage of members of a public body at
which official acts may be taken upon a matter over which the public body has
supervision, control, jurisdiction or advisory power; "meeting" also
means any such assemblage through the use of video or teleconference devices.

27-7-51.
(1) If, upon examination of a
return made under the provisions of this article, it appears that the correct
amount of tax is greater or less than that shown in the return, the tax shall
be recomputed. Any overpayment of tax
so determined shall be credited or refunded to the taxpayer. If the correct amount of tax is greater than
that shown in the return of the taxpayer, the commissioner shall make his
assessment of additional tax due by certified mail or by personal delivery of
the assessment to the taxpayer, which assessment shall constitute notice and
demand for payment. The taxpayer shall
be given a period of thirty (30) days after receipt of notice in which to pay
the additional tax due, including penalty and interest as hereinafter provided,
and if the sum is not paid within the period of thirty (30) days, the
commissioner shall proceed to collect it under the provisions of
Sections 27-7-55 through 27-7-67, provided that within the period of
thirty (30) days the taxpayer may appeal to the board of review as provided
by law.

(2)
In the case of an overpayment of tax, interest shall be computed under
the provisions of Section 27-7-315. In
the case of an underpayment of tax, interest at the rate of one percent (1%)
per month from the due date of the return may be added or assessed in addition
to the additional tax due as hereinabove provided in subsection (1) of this
section.

(3)
In case of failure to pay any additional taxes as assessed under this
section, unless it is shown that the failure is due to reasonable cause
and not due to willful neglect, there may be added to the additional amount
assessed a penalty of one-half of one percent (1/2 of 1%) of the amount of the
additional tax if the failure is for not more than one (1) month, with an
additional one-half of one percent (1/2 of 1%) for each additional month or
fraction thereof during which the failure continues, not to exceed twenty-five
percent (25%) in the aggregate.

(4)
Where the reported net income of a taxpayer is increased by the Internal
Revenue Service, a taxpayer who, without action by the commissioner, amends a
return filed under this article on the basis of a change in taxable income made
by the Internal Revenue Service, and pays the additional tax due * * * within thirty
(30) days after agreeing to the federal change (and has received statement of
the federal changes to which agreement has been made or payment thereof), shall
add interest to the additional tax at the rate of one percent (1%) per month
from due date of the original return.
If the additional tax, based on changes in taxable income by the
Internal Revenue Service, is assessed by the commissioner under subsection (1)
of this section, in addition to the interest there may be added a penalty of
one-half of one percent (1/2 of 1%) of the additional tax due if the failure is
for not more than one (1) month, with an additional one-half of one percent
(1/2 of 1%) for each additional month or fraction thereof during which the
failure to pay continues, not to exceed twenty-five percent (25%) in the
aggregate, unless it is shown that the failure is due to reasonable cause and
not due to willful neglect.

(5)
In the case of a taxpayer who files a bond when appealing the
decision of the full State Tax Commission instead of paying the amount of
the additional tax found to be due by the State Tax Commission, and the
tax assessment or a part of the assessment is upheld by the chancery
court and/or the Supreme Court, the assessment shall bear interest at
the rate of one percent (1%) per month from the due date until paid.

(6)
(a) Nothing in this section
shall be construed as authorizing a refund of taxes for claims pursuant to the
United States Supreme Court decision of Davis v. Michigan Department of
Treasury, 109 S.Ct. 1500 (1989). These
taxes were not incorrectly and/or erroneously collected as contemplated by this
chapter.

(b) In the
event a court of final jurisdiction determines the above provision to be void
for any reason, it is hereby declared the intent of the Legislature that affected
taxpayers shall be allowed a credit against future income tax liability as
opposed to a tax refund.

27-7-53.
(1) If a return is timely filed
by the taxpayer but the tax due is not paid, the commissioner shall make his
assessment of tax due by mail or by personal delivery of the assessment to the
taxpayer, which assessment shall constitute notice and demand for payment. The taxpayer shall be given a period of
thirty (30) days from the date of the notice in which to pay the tax due,
including penalty and interest as hereinafter provided, and if the sum
is not paid within the period of thirty (30) days, the commissioner shall
proceed to collect it under the provisions of Sections 27-7-55 through
27-7-67 of this article; provided that within the period of thirty (30)
days the taxpayer may appeal to the board of review as provided by law.

(2)
If no return is made by a taxpayer required by this chapter to make a
return, the commissioner shall determine the taxpayer's liability from the best
information available, which determination shall be prima facie correct for the
purpose of this article, and the commissioner shall forthwith make an
assessment of the tax so determined to be due by mail or by personal delivery
of the assessment to the taxpayer, which assessment shall constitute notice and
demand for payment. The taxpayer shall
be given a period of thirty (30) days from the date of the notice in which to
pay the tax due, including penalty and interest as hereinafter provided, and if
the sum is not paid within the period of thirty (30) days, the
commissioner shall proceed to collect it under the provisions of
Sections 27-7-55 through 27-7-67 of this article; provided that within said
period of thirty (30) days the taxpayer may appeal to the board of review as
provided by law.

(3)
Interest at the rate of one percent (1%) per month from the due date of
the return may be added or assessed in addition to the tax due as * * * provided in
subsections (1) and (2) of this section.

(4)
In case of failure to file a return as required by this chapter, unless
it can be shown that the failure is due to reasonable cause and not due to
willful neglect, there may be added to the amount required to be shown as tax
on the return a penalty of five percent (5%) of the amount of the tax if the
failure is for not more than one (1) month, with an additional five percent
(5%) for each additional month or fraction thereof during which the failure
continues, not to exceed twenty-five percent (25%) in the aggregate. The failure to file a return penalty
shall not be less than One Hundred Dollars ($100.00).

(5)
In case of failure to pay the amount shown as tax on any return
specified in subsections (1) and (2) of this section on or before the date
prescribed for payment of the tax, determined with regard to any extension of
time for payment, unless it is shown that the failure is due to reasonable
cause and not due to willful neglect, there may be added to the amount shown as
tax on the return one-half of one percent (1/2 of 1%) of the amount of the tax
if the failure is for not more than one (1) month, with an additional one-half
of one percent (1/2 of 1%) for each additional month or fraction thereof during
which the failure continues, not to exceed twenty-five percent (25%) in the
aggregate.

27-7-55.
If any taxpayer, liable for the payment of income taxes, penalties or
interest, fails or refuses to pay them after receiving the notice and
demands as provided in Sections 27-7-49, 27-7-51 and 27-7-53, and if the
taxpayer has not filed a timely appeal to the board of review as
provided by law, the commissioner shall file a notice of tax lien for the
income taxes, penalties and interest with the circuit clerk of the county in
which the taxpayer resides or owns property, which shall be enrolled on the
judgment roll. Immediately upon receipt
of the notice of tax lien for income taxes, penalties and interest, the circuit
clerk shall enter upon the judgment roll, in the appropriate columns, the name
of the taxpayer as judgment debtor, the name of the commissioner or State Tax
Commission as judgment creditor, the amount of the taxes, penalties and
interest, and the date and time of enrollment.
The judgment shall be valid as against mortgagees, pledgees, entrusters,
purchasers, judgment creditors, and other persons from the time of filing with
the clerk. The amount of the judgment
shall be a debt due the State of Mississippi and remain a lien upon all
property and rights to property belonging to the taxpayer, both real and
personal, including choses in action, with the same force and like effect as
any enrolled judgment of a court of record, and shall continue until satisfied; * * * however, the
judgment shall not be a lien upon the property of the taxpayer for a longer
period than seven (7) years from the date of the filing of the notice of tax
lien for income taxes, penalties and interest unless an action is
brought on the lien before the expiration of such time or unless the
commissioner refiles the notice of tax lien before the expiration of
such time. The judgment shall be a lien
upon the property of the taxpayer for a period of seven (7) years from the date
of refiling such notice of tax lien unless an action is brought on
the lien before the expiration of such time or unless the commissioner
refiles such notice of tax lien before the expiration of such time. There shall be no limit upon the number of
times that the commissioner may refile notices of tax liens. The judgment shall serve as authority
for the issuance of writs of execution, writs of attachment, writs of
garnishment or other remedial writs.
The commissioner may issue warrants for collection of income taxes from
such judgments in lieu of the issuance of any remedial writ by the circuit
clerk.

Upon failure to pay the taxes imposed under
this article by any taxpayer who has executed any bond, the commissioner shall
give notice of the failure to the sureties of the bond and demand
payment of the tax, penalties and interest within ten (10) days. If the sureties of the taxpayer's bond shall
fail or refuse to pay the penal sum demanded within the ten (10) days allowed,
the commissioner shall file a notice of tax lien with the circuit clerk of the
county in which the sureties reside or own property, which shall be enrolled
upon the judgment roll, and the commissioner may proceed to collect from the
sureties as in this section provided in this section for
collecting from any judgment debtor.

The commissioner is hereby authorized to
pay the clerk's fee for enrolling certificates of indebtedness and any court
costs that may be adjudged against the commission or commissioner out of funds
appropriated by the Legislature to defray expenses of the State Tax Commission.

27-7-79.
(1) The commissioner shall have
exclusive jurisdiction and be charged with the administration and enforcement
of the provisions of this article, except as otherwise provided.

(2)
The commissioner, for the purpose of ascertaining the correctness of any
return, or for the purpose of making a return where none has been made, is
hereby authorized, by any agent designated by the commissioner for that
purpose, to examine any books, papers, records or memoranda, bearing upon the
matter required to be included in the return, and may require the attendance of
persons rendering a return or of any officer or employee of such person, or of
any person having knowledge in the premises, and may take his testimony with
reference to the matter required by law to be included in the return,
with power to administer oaths to such person or persons.

* * *

(3)
If any person summoned to appear under this article to testify, or
produce books, papers or other data, shall refuse to do so, the chancery court
for the district in which the person resides shall have jurisdiction by
appropriate process to compel such attendance, testimony or production of
books, papers or other data.

(4)
The commissioner, with the approval of the Governor, may appoint and
remove such officers, agents, deputies, clerks and employees as he may deem
necessary, such persons to have such duties and powers as the commissioner may,
from time to time, prescribe. The
salaries of all officers, agents and employees employed by the commissioner
shall be such as he may prescribe, with the approval of the Governor, not to
exceed such amounts as may be appropriated by the Legislature, and the members
of the commission and such officers, agents and employees shall be allowed such
reasonable and necessary traveling and other expenses as may be incurred in the
performance of their duties, not to exceed the amount appropriated therefor by
the Legislature.

(5)
The commissioner shall designate certain special agents appointed under
this section and evidenced by a written certificate of appointment under
the seal of the commission, of which judicial notice shall be taken by
all courts of this state. Such agents,
when in possession of a warrant issued under authority of this article, shall
have all the powers and duties of the sheriff in enforcing the provisions of
the article relating to the warrant thus issued, and in making arrests of
persons obstructing or seeking to obstruct the execution of the warrant,
or in serving any writ, notice or order connected with the enrolled judgment
for which the warrant is issued by whatever officer or authority of court
issued.

(6)
The commissioner may require such of the officers, agents, and
employees, as he may designate, to give bond for the faithful performance of
their duties, in such form and with such securities as he may determine, and
all premiums on such bonds shall be paid by the commissioner out of the monies
appropriated for the purposes of this article.

(7)
All officers empowered by law to administer oaths and the members of the
commission, and such officers as it may designate, shall have power to
administer an oath to any person or to take the acknowledgment of any person in
respect to any return or report required by this article or the rules and
regulations of the commissioner.

(8)
All agents of the commissioner shall have, for identification purposes,
proper credentials signed by the chairman of the commission.

(9)
The commissioner shall prepare and publish annually statistics
reasonably available with respect to the operation of this law, including
classification of taxpayers and of the income, the amounts allowed as
deductions, exemptions and credits, and also a statement of the cost of
administering this article and any other facts deemed pertinent and valuable.

27-7-315. * * * If any overpayment of tax as reflected on a
return or amended return filed, and verified by the commissioner or determined
to be due by the commissioner or commission when no overpayment is shown on a
return or amended return, is not refunded within ninety (90) days after the
prescribed due date of the return, the date the return is filed, or the date
the commissioner or commission determines a refund as being due when no
overpayment is shown on a return or amended return, whichever is later,
interest at the rate of one percent (1%) per month shall be allowed on the
overpayment computed for the period after expiration of the ninety-day period
provided in this section to the date of payment.

27-7-317.
(1) Any employer who makes an
overpayment of the tax required to be remitted to the commissioner by Section
27-7-309 may file application with the commissioner, on a form prescribed by
the commissioner, to have the amount of the overpayment refunded to him
or to have the amount credited against the payment which he is required to make
for a subsequent quarterly period, but the refund or credit shall be
allowed only to the extent that the amount of the overpayment was not
withheld under Section 27-7-305 by the employer.

(2)
If the commissioner shall determine that the employer is not entitled to
the refund or credit as applied for, he shall so notify the employer of the
denial of the refund claim.

(3) Unless written application for refund
or credit is received by the commissioner from the employer within three (3)
years from the date the overpayment was made, no refund or credit shall be
allowed.

27-9-49.
If, upon examination of any return made under this chapter, it appears
that an amount of estate tax, interest or penalties has been paid in excess of
that properly due, then the amount in excess shall be immediately refunded to
the executor at such time as the commissioner has completed his investigation
and has determined the correct estate tax liability of the estate.

If the liability of an estate for estate
taxes is contested with the federal government and, as a result of that
contest, the commissioner determines that the Mississippi estate tax, interest
or penalties have been overpaid, then the overpayment shall be promptly
refunded to the executor upon receipt of the federal closing letter or the
decision of the tax court in lieu of the federal closing letter.

A refund of estate tax, interest or
penalties made pursuant to this chapter shall bear interest at the rate of one-half
of one percent (1/2 of 1%) per month, or major fraction thereof, for the period
which is the later of the due date of the estate tax return inclusive of all
approved extensions, or the final payment of the estate tax, interest or
penalty and continuing until the date the commission has completed its
investigation and has determined that a refund is due.

If any claim for overpayment of estate tax,
interest or penalty is denied, the executor may appeal such decision to the
board of review as provided by law.

27-13-23.
(1) If a return is timely filed
by the taxpayer but the tax is not paid, the commissioner shall make his
assessment of tax due by mail or by personal delivery of the assessment to the
taxpayer, which assessment shall constitute notice and demand for payment. The taxpayer shall be given a period of
thirty (30) days from the date of the notice in which to pay the tax due,
including penalty and interest as * * *
provided in this section, and if the sum is not paid within the
thirty-day period, the commissioner shall proceed to collect it under
the provisions of Sections 27-13-29 through 27-13-41 of this chapter; provided
that within said thirty-day period the taxpayer may appeal to the board of
review as provided by law.

(2)
If no return is made by a taxpayer required by this chapter to make a
return, the commissioner shall determine the taxpayer's liability from the best
information available, which determination shall be prima facie correct for the
purpose of this chapter, and the commissioner shall forthwith make an
assessment of the tax so determined to be due by mail or by personal delivery
of the assessment to the taxpayer, which assessment shall constitute notice and
demand for payment. The taxpayer shall
be given a period of thirty (30) days from the date of the notice in which to
pay the tax due, including penalty and interest as * * * provided in this section, and if the
sum is not paid within the thirty-day period, the commissioner shall proceed to
collect it under the provisions of Sections 27-13-29 through 27-13-41 of
this chapter; provided that within the thirty-day period the taxpayer
may appeal to the board of review as provided by law.

(3)
Interest at the rate of one percent (1%) per month from the due date of
the return shall be added or assessed in addition to the tax due as * * * provided in
subsections (1) and (2) of this section.

(4)
In case of failure to file a return as required by this chapter, unless
it can be shown that the failure is due to reasonable cause and not due to
willful neglect, there shall be added to the amount required to be shown as tax
on the return a penalty of five percent (5%) of the amount of the tax if the
failure is for not more than one (1) month, with an additional five percent
(5%) for each additional month or fraction thereof during which the failure
continues, not to exceed twenty-five percent (25%) in the aggregate.

(5)
In case of failure to pay the amount shown as tax on any return
specified in subsections (1) and (2) of this section on or before the date
prescribed for payment of the tax, determined with regard to any extension of
time for payment, unless it is shown that the failure is due to reasonable
cause and not due to willful neglect, there shall be added to the amount shown
as tax on the return one-half of one percent (1/2 of 1%) of the amount of the
tax if the failure is for not more than one (1) month, with an additional one-half
of one percent (1/2 of 1%) for each additional month or fraction thereof during
which the failure continues, not to exceed twenty-five percent (25%) in the
aggregate.

27-13-25.
(1) If, upon examination of a
return made under the provisions of this chapter, it appears that the correct
amount of tax is greater or less than that shown in the return, the tax shall
be recomputed. Any overpayment of tax
so determined shall be credited or refunded to the taxpayer. If the correct amount of tax is greater than
that shown in the return of the taxpayer, the commissioner shall make his
assessment of additional tax due by certified mail or by personal delivery of
the assessment to the taxpayer, which assessment shall constitute notice and
demand for payment. The taxpayer shall
be given a period of thirty (30) days after receipt of notice in which to pay
the additional tax due, including penalty and interest as * * * provided in this section, and if the
sum is not paid within the thirty-day period, the commissioner shall proceed to
collect it under the provisions of Sections 27-13-29 through 27-13-41,
provided that within the thirty-day period the taxpayer may appeal to
the board of review as provided by law.

(2)
In the case of an overpayment of tax, interest shall be computed under
the provisions of Section 27-7-315. In
the case of an underpayment of tax, interest at the rate of one percent (1%)
per month from the due date of the return shall be added or assessed in
addition to the additional tax due as * * *
provided in subsection (1) of this section.

(3)
In case of failure to pay any additional taxes as assessed under this
section, unless it is shown that the failure is due to reasonable cause
and not due to willful neglect, there shall be added to the additional amount
assessed a penalty of one-half of one percent (1/2 of 1%) of the amount of the
additional tax if the failure is for not more than one (1) month, with an
additional one-half of one percent (1/2 of 1%) for each additional month or
fraction thereof during which the failure continues, not to exceed twenty-five
percent (25%) in the aggregate.

27-13-29.
If any taxpayer, liable for the payment of franchise taxes, penalties or
interest, fails or refuses to pay them after receiving the notice and
demands as provided in Section 27-13-23 or 27-13-25, and if such taxpayer has
not filed a timely appeal to the board of review as provided by law,
the commissioner shall file a notice of tax lien for the franchise
taxes, penalties, and interest with the circuit clerk of the county in which
the taxpayer resides or owns property, which, shall be enrolled on the judgment
roll. Immediately upon receipt of the
notice of tax lien for franchise taxes, penalties and interest, the circuit
clerk shall enter upon the judgment roll, in the appropriate columns, the name
of the taxpayer as judgment debtor, the name of the commissioner or State Tax
Commission as judgment creditor, the amount of the taxes, penalties and
interest, and the date and time of enrollment.
The judgment shall be valid as against mortgagees, pledgees, entrusters,
purchasers, judgment creditors, and other persons from the time of filing with
the clerk. The amount of the
judgment shall be a debt due the State of Mississippi and remain a lien upon
all property and rights to property belonging to the taxpayer, both real and
personal, including choses in action, with the same force and like effect as
any enrolled judgment of a court of record, and shall continue until
satisfied. Such judgment shall serve as
authority for the issuance of writs of execution, writs of attachments, writs
of garnishment or other remedial writs.
The commissioner may issue warrants for collection of franchise taxes
from such judgments in lieu of the issuance of any remedial writ by the circuit
clerk.

Upon failure to pay the taxes imposed under
this chapter by any taxpayer who has executed any bond, the commissioner shall
give notice of the failure to the sureties of such bond and demand
payment of the tax, penalties and interest within ten (10) days. If the sureties of the taxpayer's bond shall
fail or refuse to pay the penal sum demanded within the ten (10) days allowed,
the commissioner shall file a notice of tax lien with the circuit clerk of the
county in which the sureties reside or own property, which shall be enrolled
upon the judgment roll, and the commissioner may proceed to collect from the
sureties as * * * provided
in this section for collecting from any judgment debtor.

The commissioner is hereby authorized to
pay the clerk's fee for enrolling certificates of indebtedness and any court
costs that may be adjudged against the commission or commissioner out of funds
appropriated by the Legislature to defray expenses of the State Tax Commission.

27-13-65.
(1) Jurisdiction. The commissioner shall have exclusive
jurisdiction and be charged with the administration and enforcement of the
provisions of this chapter, except as otherwise provided.

(2)
Examine books. The
commissioner, for the purpose of ascertaining the correctness of any return, or
for the purpose of making a return where none has been made, is hereby
authorized, by any agent designated by the commissioner, for that purpose, to
examine any books, papers, records or memoranda, bearing upon the matter
required to be included in the return, and may require the attendance of
persons rendering a return or of any officer or employee of such person, or of
any person having knowledge in the premises, and may take his testimony with
reference to the matter required by law to be included in such return, with
power to administer oaths to such person or persons.

(3)
Summons. If any person
summoned to appear under this chapter to testify, or produce books, papers or
other data, shall refuse to do so, the chancery court for the district in which
such person resides shall have jurisdiction by appropriate process to compel * * * attendance,
testimony or production of books, papers or other data.

(4)
Employees. The
commissioner, with the approval of the Governor, may appoint and remove such
officers, agents, deputies, clerks and employees as he may deem necessary, such
persons to have such duties and powers as the commissioner may, from time to
time, prescribe. The salaries of all
officers, agents and employees employed by the commissioner shall be such as he
may prescribe, with the approval of the Governor, not to exceed such amounts as
may be appropriated by the Legislature, and the members of the commission and
such officers, agents and employees shall be allowed such reasonable and
necessary traveling and other expenses as may be incurred in the performance of
their duties not to exceed the amount appropriated therefor by the Legislature.

(5)
Special agents. The
commissioner shall designate certain special agents appointed under this
section and evidenced by a written certificate of appointment under the
seal of the commission, of which judicial notice shall be taken by all
courts of this state. Such agents, when
in possession of a warrant issued under authority of this chapter, shall have
all the powers and duties of the sheriff in enforcing the provisions of the
chapter relating to the warrant thus issued, and in making arrests of persons
obstructing or seeking to obstruct the execution of such warrant, or in serving
any writ, notice or order connected with the enrolled judgment for which the
warrant is issued by whatever officer or authority of court issued.

(6)
Employees bond. The
commissioner may require such of the officers, agents and employees, as he may
designate, to give bond for the faithful performance of their duties, in such
form and with such securities as he may determine, and all premiums on such
bonds shall be paid by the commissioner out of the monies appropriated for the
purposes of this chapter.

(7)
Administer oath. All
officers empowered by law to administer oaths and the members of the
commission, and such officers as it may designate, shall have power to
administer an oath to any person or to take the acknowledgment of any person in
respect to any return or report required by this chapter or the rules and
regulations of the commissioner.

(8)
Credentials. All agents
of the commissioner shall have, for identification purposes, proper credentials
signed by the chairman of the commission.

(9)
Statistics. The
commissioner shall prepare and publish annually statistics reasonably available
with respect to the operation of this law, as he may deem pertinent and
valuable.

27-19-48. (1)
Owners of motor vehicles who are residents of this state, upon complying
with the motor vehicle laws relating to registration and licensing of motor
vehicles, and upon payment of the road and bridge privilege taxes, ad valorem
taxes and registration fees as prescribed by law for private carriers of
passengers, pickup trucks and other noncommercial motor vehicles, and upon
payment of an additional fee in the amount provided in subsection (4)(a) of
this section, shall be issued a personalized license tag of the same color as
regular license tags to consist of the name of the county and not more than
seven (7) letters of the alphabet or seven (7) numbers in lieu of the license
tag numbering system prescribed by law.
The purchaser of the personalized license tag may choose the combination
of such letters or numbers, but no two (2) motor vehicles shall have the same
combination of letters or numbers. In
the event that the same combination of letters has been chosen by two (2) or
more purchasers, the State Tax Commission shall assign a different number to
each such purchaser which shall appear on the license tag following the
combination of letters; * * *
however, this combination shall not exceed seven (7) letters and/or
numbers. The combination of letters
and/or numbers written across the license tag shall be sufficiently large to be
easily read but shall not be less than three (3) inches in height. No combination of letters or numbers which
comprise words or expressions that are considered obscene, slandering,
insulting or vulgar in ordinary usage shall be permitted, with the Chairman of
the State Tax Commission having the responsibility of making this
determination. If, however, such
license plate is issued in error or otherwise and is determined by the chairman
to be obscene, slanderous, insulting, vulgar or offensive, the chairman shall
notify the owner that the license plate must be surrendered and that
another personalized license plate may be selected by him and issued at no
cost. Should the vehicle owner not
desire another personalized license plate, the fee for such plate shall be refunded. In the event the owner fails to surrender
the license plate after receiving proper notification, the chairman shall issue
an order directing that the license plate be seized by agents of the State Tax
Commission or any other duly authorized law enforcement personnel. * * *

(2) For the purposes of this section the terms
"motor vehicle" and "vehicle" include motorcycles.

(3) Application for the personalized license
tags shall be made to the county tax collector on forms prescribed by the State
Tax Commission. The application form
shall contain space for the applicant to make five (5) different choices for
the combination of the letters and numbers in the order in which said
combination is desired by the applicant.
The application and the additional fee, less five percent (5%) thereof
to be retained by the tax collector, shall be remitted to the State Tax
Commission within seven (7) days of the date the application is made. The portion of the additional fee retained
by the tax collector shall be deposited into the county general fund.

(4) (a)
Beginning with any registration year commencing on or after November 1,
1986, any person applying for a personalized license tag shall pay an
additional fee which shall be in addition to all other taxes and fees. The additional fee paid shall be for a
period of time to run concurrent with the vehicle's established license tag
year. The additional fee of Thirty
Dollars ($30.00) is due and payable at the time the original application is
made for a personalized tag and thereafter annually at the time of renewal
registration as long as the owner retains the personalized tag. If the owner does not wish to retain the
personalized tag, he must surrender it to the local county tax collector. The additional fee due at the time of
renewal registration shall be collected by the county tax collector and
remitted to the State Tax Commission on a monthly basis as prescribed by the
commission.

(b) The State Tax Commission shall deposit all
taxes and fees into the State Treasury on the day collected. At the end of each month, the State Tax
Commission shall certify the total fees collected under this section to the
State Treasurer who shall distribute to the credit of the State General Fund
Sixteen Dollars and Twenty-five Cents ($16.25) of each additional fee and the
remainder of each such additional fee shall be deposited to the credit of the
State Highway Fund to be expended solely for the repair, maintenance,
construction or reconstruction of highways.

(5) A regular license tag must be properly
displayed as required by law until replaced by a personalized license tag; and
the regular license tag must be surrendered to the tax collector upon issuance
of the personalized license tag. The
tax collector shall issue up to two (2) license decals for the personalized
license tag, which will expire the same month and year as the original license
tag.

(6) The applicant shall receive a refund of the
fee paid for a personalized license tag if the personalized license tag is not
issued to him because the combination of letters and numbers requested to be
placed thereon is not available for any reason.

(7)
In the case of loss or theft of a personalized license tag, the owner
may make application and affidavit for a replacement license tag as provided by
Section 27-19-37. The fee for a
replacement personalized license tag shall be Ten Dollars ($10.00). The tax collector receiving such application
and affidavit shall be entitled to retain and deposit into the county general
fund five percent (5%) of the fee for such replacement license tag and the
remainder shall be distributed in the same manner as funds from the sale of
regular license tags.

(8)
The owner of a personalized license tag may make application for a
duplicate of such tag. The fee for such
duplicate personalized license tag shall be Ten Dollars ($10.00). The tax collector receiving the
application shall be entitled to retain and deposit into the county general
fund five percent (5%) of the fee for such duplicate personalized license tag
and the remainder shall be distributed in the same manner as funds from the
sale of regular license tags. A
duplicate personalized license tag may not be fastened to the rear of a vehicle
and may not be utilized as a replacement for any personalized license tag
issued pursuant to this section. Month
decals and year decals shall not be issued for duplicate personalized license
tags and month decals and year decals shall not be attached to duplicate
personalized license tags.

27-19-73.
The tax collector or the commission, as the case may be, is authorized
and empowered to refund to any individual, firm or corporation any motor
vehicle privilege license tax, permit or tag fee which has been paid or
collected through error or otherwise when the person, individual, firm
or corporation was not liable for such tax or fee or when the
individual, firm or corporation has paid any such privilege tax or fee in excess
of the sum properly due, whether such payments were made under protest or
compulsion or not. Taxes erroneously
paid within the meaning of this section shall include, but shall not be limited
to, overpayments, double payments upon the same vehicle, payments upon vehicles
not located within the State of Mississippi, and all other erroneous or illegal
payments.

All claims for refunds under this section
shall be made within twelve (12) months from the date of the erroneous payment
of * * * taxes or
fees and the refunds, approved by the tax collector or commission, shall
be made out of any monies collected by the tax collector or commission from the
same source of revenue. If such source
of revenue no longer exists, the refund shall come from the general fund
collections. If such refund is approved
by the tax collector, he shall issue a warrant to the claimant and deduct the
proper amounts from his next settlement. If a claim for refund is disapproved,
the claimant shall be notified of the disapproval and the reasons
therefor. * * *

27-55-535. When special fuel is lost or destroyed in
quantities of seven hundred fifty (750) gallons or more through explosion,
fire, collision, storage tank wreckage, wreckage of loading or unloading
facilities, such as pumps and lines, or acts of Providence while in storage in
this state or while being transported in this state, the owner of the
special fuel shall be entitled to tax credit or refund of the tax paid thereon.

The commission shall
be notified by the owner of the lost or destroyed special fuel within
five (5) days after the loss or destruction is discovered. The commission shall make an investigation
of the facts and circumstances surrounding the loss or destruction as
may be reasonably necessary for the effective administration of this article.

The claim shall be
made in the name of the owner of the lost or destroyed special fuel and
shall be signed by the owner or his authorized agent and filed within three (3)
years after the date of loss. All * * * claims must be
accompanied by proof satisfactory to the commission that the special fuel for
which credit is claimed was destroyed by or through one of the means set forth
in the first paragraph of this section, and in all cases where the special fuel
alleged to have been destroyed was covered by insurance, the commission shall
not approve such claims unless and until the insurer has acknowledged and
actually paid the loss.

Upon receipt of the
claim the commission shall determine the amount of refund or tax credit due the
claimant and in the case of refund the amount shall be refunded to the claimant
as provided in Section 27-55-19.

If the commission
determines that any refund claim shall not be paid, it shall notify the
claimant stating the reason or reasons why the claim is disallowed.

A claimant may, within thirty (30) days
after receipt of written notice of the disallowance of his claim, appeal to the
board of review as provided by law.

27-57-19.
When lubricating oil is lost or destroyed in quantities of two hundred
fifty (250) gallons or more through explosion, fire, collision, storage tank
wreckage, wreckage of loading or unloading facilities or other acts of
Providence, only while in storage in this state or while being transported in
this state, the owner of the lubricating oil shall be entitled to a
refund of the tax paid thereon.

The commission shall be notified by the
owner of lubricating oil lost or destroyed within five (5) days after the loss
or destruction is discovered. The
commission shall make an investigation of the facts and circumstances
surrounding the loss or destruction as may be reasonably necessary for
the effective administration of this section.

The claim shall be made in the name of the
owner of the lubricating oil lost or destroyed, and shall be signed by the
owner or his authorized agent and filed within three (3) years after the date
of the loss. All * * * claims must be accompanied by proof
satisfactory to the commission that the lubricating oil for which credit is
claimed was destroyed as herein provided.
In all cases where lubricating oil alleged to have been destroyed was
covered by insurance, the commission shall not approve such claim unless and
until the insurer has acknowledged and actually paid the loss.

Upon the receipt of the claim, the
commission shall determine the amount of refund or tax credit due to the
claimant and in the case of refund the amount shall be refunded to the claimant
as provided in Section 27-55-19. The
refund shall be paid from current lubricating oil tax collections.

If the commission determines that any
refund claim shall not be paid or any tax credit allowed, it shall notify the
claimant at the earliest possible date after it determines the claim
cannot be allowed stating the reason or reasons why the claim is
rejected.

A claimant may, within thirty (30) days
after the rejection of his claim, appeal to the board of review as provided by
law.

27-65-27.
(1) Any person who engages, or
who intends to engage, in any business or activity which will subject such
person to a privilege tax imposed by this chapter, shall apply to the
commissioner for a permit to engage in and to conduct any business or activity
upon the condition that he shall pay the tax accruing to the State of
Mississippi under the provisions of this chapter, and shall keep adequate
records of such business or activity as required by this chapter. By making an application for a permit issued
pursuant to this section, a person agrees, regardless of his presence in this
state, to:

(a)
Be subject to the jurisdiction of this state for purposes of taxation;

(b)
Collect and remit all taxes levied under this chapter on the type of
business or activity to be conducted by the applicant;

(c)
Be subject to all the provisions of this chapter.

(2)
Upon receipt of the permit, the applicant shall be duly licensed
under this chapter to engage in and conduct the business or
activity. The permit shall
continue in force so long as the person to whom it is issued shall continue in
the same business at the same location, unless revoked by the commissioner for
cause.

(3)
The commissioner shall require of every person desiring to engage in
business within this state who maintains no permanent place of business within
this state, of every person desiring to engage in the business of making sales
of mobile homes, a cash bond or an approved surety bond in an amount sufficient
to cover twice the estimated tax liability for a period of three (3) months. * * * However, * * * the bond shall in no case be less than One
Hundred Dollars ($100.00) and * * *
the tax may be prepaid in lieu of filing bond if the amount is approved by the
commissioner. This bond shall be filed
with the commissioner prior to the issuance of a permit to do business and
before any such person may engage in business within this state. Failure to comply with the provision will
subject such person to the penalties provided by this chapter.

(4)
The commissioner is * * *
authorized to deny the application for a permit or revoke the permit of
any person who has failed or is failing to comply with any of the
provisions of this chapter. * * * Revocation of such permit, or engaging
or continuing in business after such permit is revoked or engaging in
business without a permit, shall subject the person to all the
penalties imposed by this chapter.

(5)
Any person liable for the tax who fails to obtain a permit from the
commissioner, or who continues in business after such permit has been revoked,
or who fails to make his returns for taxation as provided, or who fails to keep
adequate records and invoices provided by this chapter, or who fails or refuses
to permit inspection of such records, or who fails to pay any taxes due
hereunder, shall forfeit his rights to do business in this state until he
complies with all the provisions of this chapter and until he enters into a
bond, with sureties, to be approved by the commissioner, in an amount not to
exceed twice the amount of all taxes estimated to become due under this chapter
by the person for any period of three (3) months, conditioned to comply
with the provisions of this chapter, and pay all taxes legally due by him.

(6)
If any person is engaged in or continuing in this state in any business
or activity without obtaining a permit, or after the permit has been
revoked, or without filing a required bond, or without keeping and allowing
inspection of all records required by this chapter, or without making a return,
or returns, and without paying all taxes due by him hereunder, it shall be the
duty of the commissioner to proceed by injunction to prevent the continuance of
the business. Any temporary
injunction enjoining the continuance of the business shall be granted
without notice by a judge or chancellor now authorized to grant injunctions.

27-65-57. If any person liable for the payment of
sales taxes, damages or interest fails or refuses to pay them after
receiving the notice and demand as provided in Sections 27-65-35 and 27-65-37,
and if such person has not filed a timely appeal to the board of review
as provided by law, the commissioner may file a notice of a tax lien for
the sales taxes, damages and interest with the circuit clerk of the
county in which the taxpayer resides or owns property which shall be enrolled
as a judgment on the judgment roll.

Immediately upon
receipt of the notice of the tax lien for sales taxes, damages and interest,
the circuit clerk shall enter the notice of a tax lien as a judgment upon the
judgment roll and show in the appropriate columns the name of the taxpayer as
judgment debtor, the name of the commissioner or State Tax Commission as
judgment creditor, the amount of the taxes, damages and interest, and the date
and time of enrollment. The judgment
shall be valid as against mortgagees, pledgees, entrusters, purchasers,
judgment creditors, and other persons from the time of filing with the
clerk. The amount of the
judgment shall be a debt due the State of Mississippi and remain a lien upon
all property and rights to property belonging to the taxpayer, both real and
personal, including choses in action, with the same force and like effect as
any enrolled judgment of a court of record, and shall continue until satisfied. The judgment shall be the equivalent
of any enrolled judgment of a court of record and shall serve as authority for
the issuance of writs of execution, writs of attachment, writs of garnishment
or other remedial writs. The
commissioner may issue warrants for collection of sales taxes from such
judgments, in lieu of the issuance of any remedial writ by the circuit clerk,
as provided in Sections 27-65-59 and 27-65-61 hereof; * * * however, * * *
such judgment shall not be a lien upon the property of the taxpayer for a
longer period than seven (7) years from the date of the filing of the notice of
tax lien for sales taxes, damages and interest unless action be brought thereon
before the expiration of such time or unless the commissioner refiles the
notice of tax lien before the expiration of such time. The judgment shall be a lien upon the
property of the taxpayer for a period of seven (7) years from the date of
refiling the notice of tax lien unless action be brought thereon before
the expiration of such time or unless the commissioner refiles the
notice of tax lien before the expiration of such time. There shall be no limit upon the number of
times that the commissioner may refile notices of tax liens.

Upon failure to pay
the taxes imposed under this chapter by any taxpayer who has executed any bond
under provisions of this chapter, the commissioner shall give notice of the
failure to the sureties of the bond and demand payment of the tax,
damages and interest within ten (10) days.
If the sureties on the taxpayer's bond shall fail or refuse to pay the
penal sum demanded within the ten (10) days allowed, the commissioner shall
file a notice of tax lien with the circuit clerk of the county in which the
sureties reside or own property which shall be enrolled upon the judgment roll,
and the commissioner may proceed to collect from the sureties as hereinafter
provided for collecting from any judgment debtor.

The commissioner is hereby authorized to
pay the clerk's fee for enrolling the notice of tax lien out of funds appropriated
by the Legislature to defray expenses of the State Tax Commission.

27-69-9. In addition to the penalties imposed in this
chapter, after the second offense for any violation, the commissioner may
revoke any permit which may have been issued to any person, or persons,
violating any provisions of this chapter, or any rules or regulations
promulgated by the commissioner under authority of this chapter * * *.

The commissioner, in
the event a permit is revoked, is required to notify by letter, all
manufacturers, wholesalers and distributors having a permit required by this
chapter, that the permit has been revoked, and such manufacturer,
wholesaler and distributor is henceforth prohibited from selling taxable
tobacco to such dealer or retailer.

27-73-1.
(1) If any person, firm or
corporation has paid, or shall hereafter pay to the Auditor of Public Accounts * * * or the
Commissioner of Insurance, through error or otherwise, whether paid under
protest or not, any ad valorem, privilege or excise tax for which the
person, firm or corporation was not liable, or if any such taxpayer has paid any
tax in excess of the sum properly due and such erroneous payment or overpayment
has been paid into the proper treasury, the taxpayer shall be entitled to a
refund of the taxes so erroneously paid.
Taxes erroneously paid within the meaning of this section shall include
double payment, or overpayment, or payment on state, United States, vacant and
exempt land, and the purchase price paid for the redemption of lands
erroneously sold for taxes.

Claims for refund under the provisions of
this section shall be filed with the Auditor of Public Accounts and shall be
supported by proper documents showing the overpayment or erroneous payment for
which claim is made. The * * * auditor is hereby
authorized and required to make a careful investigation and audit of all such
claims and if he shall find that the taxes or monies covered by the * * * claim have been
erroneously paid into the treasury of the state, county, drainage or levee
districts, he shall distribute the claim against each separate fund in
proportion to the amount paid over to such fund in each case, and submit the
audited claim with the voucher and evidence upon which the claim is based, to
the Attorney General for his approval.
The Attorney General shall have plenary power to require the claimant or
the officer who collected the tax to furnish any * * * additional documents or information as may in
his opinion be necessary or proper to enable him to determine the merits of the
claim.

If the Attorney General shall be of the
opinion that the claim is in proper form and complies with the requirements of
this section, he shall approve the claim and return it to the Auditor of
Public Accounts, who shall thereupon file in his office the audited
claim, together with the Attorney General's approval and all other documents
relating to the claim, as a voucher, and issue his warrant on the State
Treasurer in favor of the claimant for the amount of purchase money or taxes
erroneously paid into the State Treasury.
The auditor shall then certify to the clerk of the board of supervisors,
the secretary of the drainage district board, or the secretary of the levee
board, as the case may be, the amount, if any, found to be due to the claimant
by the county, drainage district or levee district. Upon receipt of the certificate, the board of supervisors,
or the commissioners of the drainage district or of the levee district, shall
cause a warrant to be issued on the treasurer of the county or drainage or
levee district, as the case may be, in favor of the claimant for the amount
erroneously paid into their respective treasuries.

If the Attorney General shall disapprove
the claim, he shall return it to the Auditor of Public Accounts accompanied by
his opinion which shall show the reason for his disapproval, whereupon the auditor
shall promptly notify the claimant of the disapproval. A claimant taxpayer being aggrieved at the
disapproval may, within six (6) months from the date thereof, file in the
chancery court his petition for appeal and review. All * * *
petitions for appeal and review shall be filed in the chancery court of the
county in which the money for which refund is claimed was originally paid, and
shall be accompanied by a bond in the sum of Five Hundred Dollars ($500.00)
conditioned to pay all costs which may accrue in the case, which bond
shall be approved by the clerk of the * * *
court. Upon the approval of the bond,
the chancery clerk shall give the Attorney General and the Auditor of Public
Accounts notice, as required by law, of the filing of the petition. It shall be the duty of the * * * auditor to
promptly transmit to the court in which the appeal is pending a
certified copy of the entire record of the claim as shown by the files in his
office, which record shall be docketed by the clerk in the cause, and the
controversy shall be tried by the court on such record. It shall be the duty of the Attorney General
to defend on behalf of the state, and he may request the district attorney,
county attorney or attorney for the drainage or levee district, as the case may
be, to defend on behalf of the county, drainage or levee district. If the claimant taxpayer shall prevail,
judgment shall be entered requiring the payment of the claim in like manner as
if it had been duly approved by the Attorney General. If, however, the action of the Attorney General in disapproving
the claim shall be affirmed by the court, judgment shall be entered against the
appealing taxpayer for the costs of the proceedings.

Nothing in this section shall be so
construed as to authorize the recovery or repayment of any tax heretofore
levied and collected by any special road district, drainage district, or
separate school district, on account of, or upon the ground that the law
authorizing such tax was unconstitutional, whether the unconstitutionality of
such tax be based upon the creation or mode of operation of any special road
district, drainage district or separate school district. Provided further, that nothing in this
section shall be construed as authorizing the refunding of state taxes paid
into the State Treasury through error, or otherwise, or satisfying a judgment
or decree against the state except through an appropriation therefor by the
Legislature.

(2)
This section shall not be construed as repealing or modifying Section 27-73-7,
or any other law providing for the application for or the certification of a
claim for refund, but shall be taken and construed as an additional and
supplemental method of refunding taxes erroneously paid.

27-73-5.
All suits by any taxpayer for the recovery of any privilege * * * or other excise
tax, except taxes paid to the State Tax Commission, and all applications
or proceedings for any refund or credit of such taxes shall be filed or made
within three (3) years next after the return was filed, or from the date the
assessment of the tax was made, or from the date the tax was paid, as the case
may be, whichever is the earlier, and no recovery of taxes under any such suit
shall be had and no refund of taxes shall be made unless the suit or
application was filed within the period of limitation.

* * * However, as to income taxes the three-year
statute of limitations shall be extended to six (6) years in cases where the reported
net income of a taxpayer has been reduced by the bureau of internal revenue for
any taxable period.

67-3-29. (1)
The commissioner, or a hearing officer or the board of review, as
designated by the commissioner, after a show cause hearing, shall revoke or
suspend any permit granted by authority of this chapter to any person who
shall violate any of the provisions of this chapter or the revenue laws of this
state relating to engaging in transporting, storing, selling, distributing,
possessing, receiving or manufacturing of wines or beers, or any person who
shall hereafter be convicted of the unlawful sale of intoxicating liquor, or
any person who shall allow or permit any form of illegal gambling or immorality
on the premises described in such permit.
The commissioner shall not revoke or suspend a permit of a retailer for
the sale of light wine or beer to a person under the age of twenty-one (21)
years until there has been a conviction
of the permit holder or an employee of the permit holder for such violation.

(2) If any person exercising any privilege
taxable under the provisions of Chapter 71 of Title 27, Mississippi Code of
1972, shall willfully neglect or refuse to comply with the provisions of such
chapter, or any rules or regulations promulgated by the commissioner under
authority of such chapter, or the provisions of this chapter, including
maintaining the qualifications of an applicant under Section 67-3-19, during
the permit period, the commissioner shall be authorized to revoke or
suspend the permit theretofore issued to the person * * *. Any person whose permit shall have been
revoked by the commissioner shall be thereafter prohibited from exercising any
privilege under the provisions of Chapter 71 of Title 27, Mississippi Code of
1972, for a period of two (2) years from the date of the
revocation. The commissioner may,
however, for good cause shown, grant a new permit upon such conditions as the
commissioner may prescribe. Any person
whose permit shall have been suspended by the commissioner shall be prohibited
from exercising any privilege under the provisions of Chapter 71 of Title 27,
Mississippi Code of 1972, during the period of the suspension. Failure of the person to comply with
the terms of the suspension shall be cause for revocation of his permit, in
addition to the other penalties provided by law.

(3)
In addition to the reasons specified in this section and other
provisions of this chapter, the commissioner shall be authorized to suspend the
permit of any permit holder for being out of compliance with an order for
support, as defined in Section 93-11-153.
The procedure for suspension of a permit for being out of compliance
with an order for support, and the procedure for the reissuance or
reinstatement of a permit suspended for that purpose, and the payment of any
fees for the reissuance or reinstatement of a permit suspended for that
purpose, shall be governed by Section 93-11-157 or Section 93-11-163, as the
case may be. If there is any conflict
between any provision of Section 93-11-157 or Section 93-11-163 and any
provision of this chapter, the provisions of Section 93-11-157 or 93-11-163, as
the case may be, shall control.

67-3-59.
(1) Except as * * * provided in this subsection,
sales by wholesalers, distributors or manufacturers to persons who do not hold
valid permits are unlawful; and any wholesaler, distributor or manufacturer
making such sales, or who sells any beer or light wine on which the tax
provided by law has not been paid, shall, in addition to any other fines,
penalties and forfeitures, be subject to a penalty of Twenty-five Dollars
($25.00) for each * * *
sale. If all other applicable taxes are
paid, this penalty will not apply to the following: sales to employees of the wholesaler; sales to nonprofit
charitable and civic organizations for special fund raising events provided
that the beer or light wine is not resold; sales to affiliated member
associations.

(2)
The commissioner may assess the penalty by giving notice by * * * mail, demanding
payment within thirty (30) days from date of delivery of the notice. * * *

The
proceeds of all penalties shall be deposited by the commissioner with the other
monies collected by him and shall be disposed of as provided by law.

75-23-25.
The State Tax Commission shall prescribe, adopt and enforce rules and
regulations relating to the administration and enforcement of the Unfair
Cigarette Sales Law.

The commission is hereby empowered to and
may from time to time undertake and make or cause to be made one or more cost
surveys for the state or such trading area or areas as it shall define and when
a cost survey shall have been made by or approved by it, it shall be
permissible to use the cost survey as provided in * * * Section 75-23-19(b) * * *. The commission may revoke or suspend the
license issued under the provisions of this law or the tobacco tax law of this
state, of any person who refuses or neglects to comply with any provisions of
this article or any rule or regulation of the commission prescribed
under this article.

Whenever any person fails to comply with
any provision of the Unfair Cigarette Sales Law or any rule or regulation of
the commission promulgated thereunder, the commission * * *, or a hearing officer or the board of
review, as designated by the commissioner, after a show cause hearing, may
revoke or suspend the license held by the person.

Any ruling, order or decision of the
commission shall be subject to review, as provided by law, in any court of
competent jurisdiction in the county in which the person affected resides.

SECTION
36. Nothing in this act shall affect or defeat any assessment,
refund claim, request for waiver of a tax penalty or the suspension,
revocation, surrender, seizure or denial of permit, tag or title or the
administrative appeal or judicial appeal thereof where the initial date of said
assessment, refund claim, tag penalty, denial, notice of the intent to suspend,
notice of the intent to revoke, request for surrender or order for seizure is
before the date on which this act becomes effective. The provisions of the laws relating to the administrative appeal
or judicial review of such actions which were in effect prior to the effective
date of this act are expressly continued in full force, effect and operation
for the purpose of providing an administrative appeal and/or judicial review of
any assessment, refund claim, request for waiver of a tag penalty or the
suspension, revocation, surrender, seizure or denial of a permit, tag or title
where the initial date of said assessment, refund claim, tag penalty, denial,
notice of the intent to suspend, notice of the intent to revoke, request for
surrender or order for seizure is before the date on which this act becomes
effective.

SECTION
37. Sections 1 through 10 of this act shall be codified as a
separate chapter in Title 27, Mississippi Code of 1972.

SECTION
38. This act shall take effect and
be in force from and after July 1, 2005.